ZBJ20 - Higher Education Taxation Institute -

Overview

12:30 p.m. to 3:45 p.m. (3.00 hr)
After suspending the 8th Annual Higher Education Taxation Institute (HETI) this year, our planning committee has come together to bring you Part Two of the HETI Summer Series. This series provides college and university tax professionals with important updates on federal tax issues and compliance, as well as legislative, judicial, regulatory, and administrative changes affecting colleges and universities. Part Two of the series includes:

What's New in the World of Compensation and Benefits with Stephen LaGrande, Ernest and Young and A. L. (Lorry) Spitzer, Massachusetts Institute of Technology
Solving the Next Rubrik's Cube: A Panel Discussion of Best Practices on Reporting UBTI in Silos on the Form 990-T and Managing Related Risks, with John R. Barrett, University of California System, Susan P. Clark, Emory University School of Law and Preston J. Quesenberry, KPMG LLP

If you cannot watch the entire webcast at its scheduled time, register now and view the recording and eCourse when it is available in “Your Briefcase” after the webcast. Earn CLE credit (in TX and CA) on your time!

Event Schedule

Program is subject to change.
All times are Central Time Zone.

Time

Credit

Subject

Speaker
Friday Afternoon, Aug. 7, 2020
12:30 pm

1.50 hrs

What's New in the World of Compensation and Benefits

A Discussion on what is new in benefits including: furloughs, unemployment, qualified plan adjustments and other changes necessitated by the COVID-19 pandemic.

Moderator:
Joseph R. Irvine, The Ohio State University - Columbus, OH
Panelists:
Stephen LaGarde, Ernst & Young LLP - DC
A. L. (Lorry) Spitzer, Massachusetts Institute of Technology - Cambridge, MA
2:00 pm

Break
2:15 pm

1.50 hrs

Solving the Next Rubrik's Cube: A Panel Discussion of Best Practices on Reporting UBTI in Silos on the Form 990-T and Managing Related Risks

In the wake of the proposed regulations, questions continue to arise regarding how to best manage tax risks, minimize tax liabilities and lessen administrative burdens when filing the Form 990-T, Exempt Organization Income Tax Return. Should your institution report UBTI activities based on the NAICS 6-digit or 2-digit codes or another method? Should UBTI activities be reported by program, e.g. golf outings, or by function, such as separately reporting concessions, cart rentals, meals and fees from the golf outings? Should UBTI from investments be included in one bucket, as qualified partnership investments (QPI), or multiple buckets? How should expenses be allocated among these various silos or buckets? How should these net operating losses (NOLs) be applied and carried forward, particularly with respect to the new rules on carrying back NOLs? Is your institution prepared to file quarterly estimated taxes? This session will provide the attendees with suggestions on best practices to put your institution in the best position with respect to these rules.

Moderator:
Edward J. Jennings, University of Michigan - Ann Arbor, MI
Panelists:
John R. Barrett, University of California System - Oakland, CA
Susan P. Clark, Emory University - Atlanta, GA
Preston J. Quesenberry, KPMG LLP - DC
3:45 pm

Adjourn

Download Schedule

Conference Faculty

John R. Barrett

University of California System
Oakland, CA

Susan P. Clark

Emory University
Atlanta, GA

Joseph R. Irvine

The Ohio State University
Columbus, OH

Edward J. Jennings

University of Michigan
Ann Arbor, MI

Stephen LaGarde

Ernst & Young LLP
DC

Preston J. Quesenberry

KPMG LLP
DC

A. L. (Lorry) Spitzer

Massachusetts Institute of Technology
Cambridge, MA

Planning Committee

Joseph R. Irvine—Co-Chair

The Ohio State University
Columbus, OH

Edward J. Jennings—Co-Chair

University of Michigan
Ann Arbor, MI

Credit Info

STUDIO WEBCAST

MCLE Credit

Texas – 3.00 hrs

You may claim your credit online in Your Briefcase, and UT Law CLE will report credit on your behalf to the State Bar of Texas. A Certificate of Completion will be emailed to you upon claiming credit. The system reports Texas CLE credit every Tuesday. If you are claiming credit in the last week of your birth month, self-report your CLE credit directly to the State Bar of Texas at texasbar.com, using the course number provided on your certificate of attendance.

California – 3.00 hrs

To claim California MCLE credit, California credit option must be selected PRIOR to viewing the live webcast. This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. Verification pop-ups will NOT display when the webcast video player is in "full screen" mode. Furthermore, the notification sound effect alerting pop-ups, will NOT play on mobile devices. We recommend viewing from a computer, as opposed to a mobile device, should MCLE credit, other than Texas, be needed. The response record is detailed on the Certificate of Completion.

You must claim your credit online in Your Briefcase, and will then be provided a Certificate of Attendance for your records. UT Law CLE is required to provide the State Bar with electronic attendance records for any MCLE participatory activity within 60 days of completion of the activity. The California licensee is responsible for reporting their compliance/credit hours earned to the State Bar at the end of their reporting period directly to the State Bar of California at calbar.ca.gov. UT Law CLE will maintain Attendance Records for four years.

MCLE credit is presented based on a 60-minute credit hour.

Other States – 3.00 hrs

Note on Self-Reporting Your Credits in Another State

If you wish to satisfy MCLE or other professional education requirements in another state for a program offered by the University of Texas School of Law, please check with the state bar or other licensing authority in that state to ensure it will qualify for self-reporting your credits.

To claim Other States MCLE credit, Other States credit option must be selected PRIOR to viewing the live webcast. You must claim and certify your credit online in Your Briefcase, you will then be provided a Certificate of Attendance for your records and to provide to other licensing authorities as needed.

This accreditation requires attendance verification. UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. The response record is detailed on the Certificate of Completion.

MCLE credit is presented based on a 60-minute credit hour.

Other Credit

National Accounting CPE – 3.50 hrs

UT Law CLE is a provider of NASBA Group-Live credit only, which excludes online offerings. If you need Accounting credit in any state other than Texas, please review the self-reporting guidelines on the NASBA website to confirm your ability to self-report credit from the live webcast. You may use the CPA – Other States certificate to provide to the states you need. Texas Accounting CPE is approved for self-reporting for both delivery methods, in-person and webcast. Please contact us at accreditation@utcle.org if you have additional questions.

TX Accounting CPE – 3.50 hrs

The University of Texas School of Law (Provider #250) live webcast presentations meet the requirements and are presumptively approved by the Texas State Board of Public Accountancy for Texas Accounting CPE credit based on a 50-minute credit hour. Approved for general CPE credit only.

This accreditation requires attendance verification. In compliance with the rules, UT Law CLE monitors and records attendee responses to questions that randomly appear during the live webcast presentation. The response record is detailed on the Certificate of Completion.

To claim Texas Accounting CPE credit, the Texas Accounting CPE credit option must be selected PRIOR to viewing the live webcast. Upon claiming credit, a Certificate of Completion will be emailed to you. Self-report your CPE credit directly to the Texas State Board of Public Accountancy.

Contact us at accreditation@utcle.org if you have additional questions.

Key Dates

STUDIO WEBCAST – Aug 7, 2020

Conference Concluded

2020

Higher Education Taxation Institute - Summer Series II

STUDIO WEBCAST Aug 7, 2020
Conference Concluded

Pre-order in eCourse format

Overview

Event Schedule

Friday Afternoon, Aug. 7, 2020

Conference Faculty

John R. Barrett

Susan P. Clark

Joseph R. Irvine

Edward J. Jennings

Stephen LaGarde

Preston J. Quesenberry

A. L. (Lorry) Spitzer

Planning Committee

Joseph R. Irvine—Co-Chair

Edward J. Jennings—Co-Chair

Credit Info

MCLE Credit

Other Credit

Key Dates

2020

Higher Education Taxation Institute - Summer Series II

STUDIO WEBCAST Aug 7, 2020 Conference Concluded

Pre-order in eCourse format

Overview

Event Schedule

Friday Afternoon, Aug. 7, 2020

Conference Faculty

John R. Barrett

Susan P. Clark

Joseph R. Irvine

Edward J. Jennings

Stephen LaGarde

Preston J. Quesenberry

A. L. (Lorry) Spitzer

Planning Committee

Joseph R. Irvine—Co-Chair

Edward J. Jennings—Co-Chair

Credit Info

MCLE Credit

Other Credit

Key Dates

Stay in the loop with UT Law CLE

STUDIO WEBCAST Aug 7, 2020
Conference Concluded